“Dyed diesel fuel” means diesel fuel that is dyed under United States Environmental Protection Agency or the Internal Revenue Service rules for high sulphur diesel fuel or low sulphur diesel fuel or any other requirements subsequently set by the United States Environmental Protection Agency or the Internal Revenue Service and considered destined for nontaxable, off-highway uses.
Cal. Rev. & Tax. Code § 60031
General Provisions and Definitions
Known as the Diesel Fuel Tax Law
The act spans §§ 60001–60049 (48 sections).
Added by Stats. 1994, Ch. 912, Sec. 17
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.